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    <title>2013 (2) TMI 439 - CESTAT BANGALORE</title>
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    <description>The Tribunal ruled in favor of the appellant in a valuation dispute regarding petroleum products cleared from terminal points to company-owned outlets between July 2001 to March 2002. The Tribunal determined that the company-owned outlets could not be considered the &quot;place of removal&quot; based on legal definitions and prevailing circumstances. The decision highlighted that the administrative price mechanism in place during the relevant period did not impact the valuation issue. Consequently, the Tribunal set aside the impugned orders and allowed the appeals, providing consequential relief to the appellant.</description>
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    <pubDate>Tue, 17 Jul 2012 00:00:00 +0530</pubDate>
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      <title>2013 (2) TMI 439 - CESTAT BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=221034</link>
      <description>The Tribunal ruled in favor of the appellant in a valuation dispute regarding petroleum products cleared from terminal points to company-owned outlets between July 2001 to March 2002. The Tribunal determined that the company-owned outlets could not be considered the &quot;place of removal&quot; based on legal definitions and prevailing circumstances. The decision highlighted that the administrative price mechanism in place during the relevant period did not impact the valuation issue. Consequently, the Tribunal set aside the impugned orders and allowed the appeals, providing consequential relief to the appellant.</description>
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